Legal Opinion
J. E. Riley Investment Co. v. Commissioner
Supreme Court of the United States
Decided November 12, 1940No. 50PublishedCited by 267 opinions
1Opinion of the CourtJustice Douglas
delivered- the opinion of the Court.
This case is here on certiorari to resolve the. conflict of. the decision below (110 F. 2d 655) with C. H. Mead Coal Co. v. Commissioner, 106 F. 2d 388.
Petitioner is engaged in the business of. mining gold at Flat, Alaska. The winter mail service to and from that remote place was so uncertain and slow that, in order to avoid delinquency in income tax returns, petitioner’s officers were accustomed to use the forms for an earlier year. Consequently petitioner’s original return for the calendar year 1934 was filed on a 1933 form which had been mailed to…
2Cases cited4 opinions
- Helvering v. GowranSupreme Court of the United States · 1937
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- J. E. Riley Inv. Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1940
- CH Mead Coal Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1939
3Cited by267 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Brown v. AllenSupreme Court of the United States · 1953
- Bowen v. American Hospital Assn.Supreme Court of the United States · 1986
- Orange Theatre Corp. v. Rayherstz Amusement Corp.Court of Appeals for the Third Circuit · 1944
- Russ' Kwik Car Wash, Inc. Clean Cars, Inc. v. Marathon Petroleum Company Gastown, Inc. Emro Marketing CompanyCourt of Appeals for the Sixth Circuit · 1985
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